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As relevant here, on his timely filed 2002 Federal income
tax return petitioner claimed an alimony deduction for the family
support payments. Respondent disallowed that deduction in the
notice of deficiency. An explanation for the disallowance is not
provided in the copy of the notice of deficiency placed in the
record.
Petitioner’s former spouse did not include the family
support payments in her 2002 income.
Discussion
It is well settled that deductions are a matter of
legislative grace and that the taxpayer must establish
entitlement to any deduction claimed. Rule 142(a); INDOPCO, Inc.
v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v.
Helvering, 292 U.S. 435, 440 (1934).
In the case of an individual, section 215(a) “[allows] as a
deduction an amount equal to the alimony * * * payments paid
during such individual’s taxable year.” The definition of
“alimony”, for purposes of section 215(a), is found in section
71. Sec. 215(b).
In general and as relevant here, section 71(b)(1) defines
the term “alimony” as any cash payment if: (1) The payment is
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Last modified: May 25, 2011